Tex. Tax Code § 160.062 — PENALTY FOR SIGNING FALSE AFFIDAVITS

(a) A person commits an offense if the person signs a joint affidavit required by Section 160.042 and knows that it is false in any material fact. (b) An offense under this section is a misdemeanor punishable by a fine not to exceed $500. Added by Acts 1993, 73rd Leg., ch. 587, Sec. 32, eff. Oct. 1, 1993. SUBCHAPTER E. DISPOSITION OF TAXES